Catoctin clarion. [volume] (Mechanicstown, Md.) 1871-1940, 1887-05-12
Ordinance No. ).
Collection OfTaXcs.


tie Commiss ioners Of Mechaniesto,rm;
TNIIAT the Board of Commissioners of
L. Mcchanicst0Wn, shall annually APP
point Town Bailitf, who shall &c odcio he
the Collector of the Taxes due the Corpor.
alton, and before said Town Baiiff shall pro-
coed to collect the taxes due said Commits
sioners of Meclancstown, he shall file his
bond with the said Commissioners, payable
to the Commissioners of Mechancstown, in
the penalty of double the amount placed in
his hands for collection, with security to be
approved by the President of said Board of
Commissioners, conditioned for the faithful
performance OF the trust repOscd in him by
this ordinance or by any other ordinance Of
said corporation.
SEC. 2.-That Immediately after the tax
has been fl Xcd and levied, the snid Town
BuilitT as the Collector thereof, shall proceed
to the collection of all taxes levied for the
year for which he mas been appointed, and
he shall complete the collection thereof with
in Nine months from the date Of such levy.
SEC. Bile shall. monthly, pay to the
Treasurer, such sums rs he may receive in
the course of collection, and shall also
monthly report to the President of the Board
of Commissioners the amount he has collect
ed and if the taxes imposed for the year
for which he is appointed, be not paid by the
first day of January next, succeeding the
date of their levy he shall proceed and en-
force the collection thereof according to law.
SEC. ALL persons and incorporated in.
stitu,lons that shall pay their taxes on or he
fore the LIST day of July, of the year for which
they were levied, shall I've entitled to de-
duclion of two per cent on the amount of
said taxes, and ifpaid after the said LIST day
OF July, and on or before the LIST day Of .Au
gust, to Il deduction OF one per cent on the
amount of said taxes, and at the time of re-
cciving said taxes, the said Town Balitf
shall make the deduction aforesaid and note
the same upon the receipts given TO the per
sons or incorporated institutions so paying.
SEC 5.-Taxcs shall be considered in ar
rcars on the first day of September next,
succeeding the date Of their levy, and shal
bear interest from that date, at the rate Of
six per cent per annum.
SEC. 6-Whcncvcr said Town l'ailti shall
find it necessary to proceed by way of dis.
trcss to collect said Taxes due said Com
missoncrs of Mcchanicstown,' he shall first
leave with the party by whom the taxes are
to he paid, or at his usual place of abode a
statement showing the aggregate amount
of property of every description with
which the person is assessed, and the amount
OF taxes due thereon, with notice annexed
thereto, that Unless the taxes 50 due are paid
within thirty days thereafter, he will pro-
coed to collect the same by way of distress.
SEC. AFTER the proceedings required
by the preceding section shall have been had
if the taxes are not then paid, the said Town
Bulllii shall levy upon amy property of the
delinquent, and, after giving twenty days
notice of the time and place of sale, by adj
vcrtisemcnl in newspaper published in
McchaniCsluwn and also 10y notice stuck up
at the Court House door IN Frederick and
at least two of the most public places in Me
chanicstown, shall proceed to sell on the
premises, 10y public auction. the property SO
levied on for cash, to the highest bidder, re-
tanning out OF the process of such sale the
amount of taxes due from such delinquent
with interest thereon, together with all costs
incurred in making such sale, and paying
the surplus, if any, TO the owners Of such
property.
SEC Sin all cases where lands held in
fee simple or by lease shall be sold, for pay
mcnt of taxes in arrears according to nrovis.
ions of existing laws and ordinances, il shall
he the duty of said Town Bailiir after max
ing such sale to report the same, together
with all the proceedings had in relation
thereto, lp tnc Nlltull SoNTt lol TI'ucllth
County, for ratification.
SEC. 9.--lnStcad of proceeding by way of
distrc S for taxes in arr, ar, the said Town
Bailif may if he deem ii advisable, institute
suit in the name of the Commissioners Of
Mcchancstown," against any delinquent, be-
fore n Justice of the Peace or in the Circuit
Court for Frederick County, according to
the amount involved, for the recovery ofthc
same, or in the Circuit Court of the County
in which the delinquent shall reside, if he
reside outside of Frederick County and in
the State of Maryland, and if he he a nom
resident of the State of Maryland, said Town
Bai,if may proceed by attachment for the
recovery of said taxes.
SEC. lO.-In case the said Town Bailitf
should find ii necessary to proceed by way
of distress to collect any taxes due said Cor
porallon, and the delinquent should not he
a resident of MechaniCstOwn and should
have no usual place of abode therein, and
the said Town Bailtf should not be able to
serve the notice required Ivy the Sixth Sec
ton of this ordinance upon such delinquent
personally, he shall then set up the same
upon the Land or other real or leasehold cs-
tate liable for said taxes.
SEC. 11.-Bc 1t cnacteH ami ordnined By the
outhoritY ntoreStM. that this ordinance shall
take effect from the date Of its passage.
Passed May 9th 1887.
J. HENRY COVER,
Pres't. BID. Commrs of Mcchanicstown.